BIR Official
2026
Active

The Beacon Latest Zonal Value

City of Makati
Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official

The Beacon Zonal Value

City of Makati

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 36-2021
Commercial Condo
₱183,000
/sqm
DO 36-2021
Parking Slot
₱128,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in The Beacon
2

The Beacon | 2BR 50sqm Condo for Rent in Makati City - Legazpi Village
For Rent

₱55,000

The Beacon | 2BR 50sqm Condo for Rent in Makati City - Legazpi Village

City of Makati

Bedrooms

2 BR

Bathrooms

1

Floor Area

50.00 sqm

Parking

1

The Beacon | 1BR 55sqm Condo for Rent in Makati City
For Rent

₱35,000

The Beacon | 1BR 55sqm Condo for Rent in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

54.50 sqm

Zonal Value Breakdown — The Beacon

Official BIR assessment per square meter. Matched via: Building Name (THE BEACON TOWER II, THE BEACON TOWER I, THE BEACON TOWER III)

RC

Residential Condo

DO 36-2021

₱150,000/sqm
CC

Commercial Condo

DO 36-2021

₱183,000/sqm
PS

Parking Slot

DO 36-2021

₱128,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to The Beacon.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes